FHDDS24500 | Policy and background: how the scheme works: the register of approved persons

(The Finance Act (No.2) 2018, section 50)

HMRC will publish a list of registered fulfilment businesses from 1 April 2019. HMRC will not publish the full register - only a shortened version will be publicly available.

The purpose of the published register will be to enable those trading with UK-based fulfilment businesses to check that they are legitimate and on the register. Overseas businesses will not want to store their goods in unregistered premises because there is a risk the goods may be subject to forfeiture if the fulfilment business is found to be trading without approval from HMRC.

Also, HMRC expects to identify and tackle unregistered fulfilment businesses that have been identified by their absence from the register, and reported by competitors.